2016 (11) TMI 631

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..... ri. Joy Kumar, Advocate- for the appellant Shri. R.K. Sharma, AR- for the respondent PER: ASHOK JINDAL The appellants M/s. Orient Craft Fashion Technologies Ltd. were sanctioned a refund claim by way of credit in the RG-I Part-Il. The appellants have challenged the said order before the Commissioner (Appeals), who dismissed their appeal. Aggrieved by the said order, the appellants are in appea .....

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..... n both the decisions, it has been held that where the appellant is not a position to utilized the credit, the refund should be given in cash. 3. Learned AR relied on the impugned order. 4. We find that the impugned order rejecting refund claim for cash refund on the ground that when the refund sanctioned to the appellants, the appellants had not surrendered their central excise registration. It .....

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..... lies to the present appeal. In this case the appellants having stopped the production of LPG cylinders and only doing occasional repair work are definitely not in a position to utilize Modvat credit. In view of these circumstances the original authority has granted the refund by way of cheque. We do not find any infirmity in the order of the original authority. The case laws relied on by the Id. S .....

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